61.assessed level of material misstatement risk 重大错报风险的评估水平 O-iE 0t
62.simall business 小规模企业 N& _~y|
63.accounting system 会计系统 B#sCB&(
64.test of control 控制测试 bIQ,=EA1
65.walk-through test 穿行测试 m[DQ;`Y
66.communication 沟通
_Q V=3UWP
67.flow chart 流程图 9&mSF0q
68.reperformance of internal control 重新执行 VPLf(
69.audit evidence 审计证据 c`6c)11K
70.substantive procedures 实质性程序 !_W:%t)g
71.assertions 认定 ou,[0B3n0
72.esistence 存在 G0FzXtu)q
73.occurrence 发生 `~1!nfFD
74.completeness 完整性 1S{Biqi+
75.rights and obligations 权利和义务 j"W>fC/u
76.valuation and allocation 计价和分摊 t],a1I.gk
77.cutoff 截止 "*g+qll!5d
78.accuracy 准确性 w)btv{*
79.classification 分类 3%WB?kc
80.inspection 检查 [W[{
4 Xu
81.supervision of counting 监盘 pR0[qsQM
82.observation 观察 STKL
83.confirmation 函证 Zxk~X}K\P
84.computation 计算 7ZcF0h
85.analytical procedures 分析程序 lExQp2E
86.vouch 核对 QM$UxWo-
87.trace 追查 %nA})nA7=
88.audit sampling 审计抽样 l#)X/(?;
89.error 误差 2y[Q
90.expected error 预期误差 Vk5Z[w a
91.population 总体 ep
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92.sampling risk 抽样风险 {Jr1K,
93.non- sampling risk 非抽样风险 "ra$x2|=}
94.sampling unit 抽样单位 ('J/Ww<
95.statistical sampling 统计抽样 R2bq hSlF
96.tolerable error 可容忍误差 jNZ.Fb
97.the risk of under reliance 信赖不足风险 >XN[KPTa
98.the risk of over reliance 信赖过度风险 a ~o<>H
99.the risk of incorrect rejection 误拒风险 z]7 WC
100. the risk of incorrect acceptance 误受风险 zzmC[,u}
101.working trial balance 试算平衡表 Cq5.gk
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102.index and cross-referencing 索引和交叉索引 2+]5}'M
103.cash receipt 现金收入 1{uxpYAP=
104.cash disbursement 现金支出 VQ=
105.bank statement 银行对账单 5Cf!NNV
106.bank reconciliation 银行存款余额调节表 GwWK'F'2
107.balance sheet date 资产负债表日 a@}.96lStD
108.net realizable value 可变现净值 X9>fE{)!
109.storeroom 仓库 SmXJQ@jN
110.sale invoice 销售发票 0TN28:hcD
111.price list 价目表 ,BdObx
112.positive confirmation request 积极式询证函 }D1x%L
113.negative confirmation request 消极式询证函 i4D(8;
114.purchase requisition 请购单 *CN *G"
115.receiving report 验收报告 gC7!cn
116.gross margin 毛利 7UTfafOGX
117.manufacturing overhead 制造费用 {X,%GI
118.material requisition 领料单 D?Oe";"/
119.inventory-taking 存货盘点 )k<cd.MX
120.bond certificate 债券 ixTjXl2g
121.stock certificate 股票 ~E}kwF
122.audit report 审计报告 eqtZU\GI>
123.entity 被审计单位 )@]%:m!ER
124.addressee of the audit report 审计报告的收件人 Y;w|Fvjj+
125.unqualified opinion 无保留意见 kUBE+a6#
126.qualified opinion 保留意见 ,GOIg|51
127.disclaimer of opinion 无法表示意见 =4TQ*;V:
128.adverse opinion 否定意见